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a joint return in order to be entitled to the credit. “An
individual legally separated from his spouse under a decree of
divorce or of separate maintenance shall not be considered as
married.” Sec. 21(e)(3). Putting aside the fact that petitioner
did not substantiate any child care expenses, for the reasons
stated below, we hold that petitioner was married during the
taxable year 2000, did not file a joint return with his wife,
and, accordingly, is not entitled to claim a child care credit.
EIC
Section 32(a) generally provides eligible individuals with
an EIC against their income tax liability. An “eligible
individual” is defined as any individual who has a “qualifying
child”. Sec. 32(c)(1)(A)(i). A qualifying child includes a son
of the taxpayer, sec. 32(c)(3)(B)(i)(I), who has the “same
principal place of abode as the taxpayer for more than one-half
of such taxable year”, sec. 32(c)(3)(A)(ii). Respondent concedes
that petitioner satisfies these requirements. Section 32(d)
provides, however, that: “In the case of an individual who is
married (within the meaning of section 7703), this section shall
apply only if a joint return is filed for the taxable year under
section 6013.” Again, as discussed below, we find that
petitioner was married during the taxable year 2000, and, since
he and his wife did not file a joint return, petitioner is not
entitled to claim an EIC.
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Last modified: May 25, 2011